1991 (8) TMI 205

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....appellant manufactures insulation tapes from polyester film and PVC. He pleaded that the appellant had claimed assessment under Heading 8546.00 and the matter is covered by an earlier decision of the Tribunal in the case of Chetna Polycoats (P) Ltd. v. Collector of Central Excise reported in 1988 (37) E.L.T. 253 (Tribunal) vide order No. 598/1988-C dated 11th July, 1988 in appeal No. E/163/88-C. He further pleaded that the revenue being not satisfied against the order passed by the Tribunal had gone in appeal to the Supreme Court and the Hon'ble Supreme Court had upheld the findings of the Tribunal vide order dated 13-2-1991. He pleaded for the acceptance of the appeal. 2. Shri M. Jayaraman, the learned SDR who has appeared on behalf of ....

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....rary to, or different from that indicated the explanatory notes, the former shall prevail. Therefore, reliance on the explanatory notes has to be tempered with with due regard to the aforesaid considerations. 11. We may now consider Heading 85.46, sub-heading 8546.00, which covers electrical insulators of any material. The lower authorities have relied on the explanatory notes to the Harmonised System in ruling out classification of electrical insulating tapes under this heading. The expression "electrical insulators" occurring in explanation II to Item 15A of the previous tariff schedule came up for consideration before this Tribunal in Bakelite Hylam Ltd., Hyderabad v. Collector of Central Excise, Hyderabad -1985 (22) E.L.T. 879. The T....